ORDER

1. Applications for exemption from filing Official Translation are allowed.

2. Delay in filing and re-filing the Special Leave Petitions is condoned.

3. Leave granted in all the Special Leave Petitions.

4. In this batch of Civil Appeals we are required to consider the exactness or otherwise of the circular issued by the Commissioner of Trade Tax, Uttar Pradesh dated 04.06.2007. By the impugned Circular, the Commissioner taking resort to the proviso appended to Section 7-D of the Uttar Pradesh Trade Tax Act, 1948 (for brevity 'the Act') has directed the assessing authorities to recover State development tax from the dealers under Section 3-H of the Act in addition to the composition money payable under the scheme of composition introduced by the government of Uttar Pradesh prior to 01.05.2005.

5. Aggrieved by the circular so issued by the commissioner, the respondents herein had filed writ petitions before the Allahabad High Court inter alia calling in question the correctness or otherwise of the said circular. The Division Bench of the High Court by the impugned judgment and order has allowed the Writ Petitions filed by the assessees and annulled the circular instructions iss